Tom 93 - Łódzkie Towarzystwo Naukowe

Transkrypt

studia
PRAWNO
EKONOMICZNE
TOM XCIII
2014
ŁÓDZKIE TOWARZYSTWO NAUKOWE
REDAKCJA NACZELNA WYDAWNICTW
ŁÓDZKIEGO TOWARZYSTWA NAUKOWEGO
Krystyna Czyżewska, Edward Karasiński, Wanda M. Krajewska (redaktor naczelny),
Henryk Piekarski, Jan Szymczak
90-505 Łódź, ul. M. Skłodowskiej-Curie 11
tel.: (42) 665-54-59; faks: (42) 665-54-64
Sprzedaż wydawnictw: tel.: (42) 66-55-448, http://sklep.ltn.lodz.pl
http://www.ltn.lodz.pl e-mail: [email protected]
STUDIES IN LAW AND ECONOMICS
RADA REDAKCYJNA
Marek Belka (UŁ), Andrzej Bocian (UwB), Henryk Dunajewski (Aix-en-Provence),
Jan Filip (Uniwersytet im. Masaryka, Brno), Karel Klima (Zachodnio-Czeski Uniwersytet, Pilzno),
Eugeniusz Kwiatkowski (UŁ), Halina Mortimer-Szymczak (UŁ), Vytautas Nekrošius (Uniwersytet
Wileński), Stanisław Rudolf (UŁ), Zygfryd Rymaszewski (UŁ), Joanna Schmidt-Szalewski
(Uniwersytet w Strasbourgu), Michał Seweryński (UŁ), Krzysztof Skotnicki (UŁ),
Tadeusz Szymczak (UŁ), Marek Zirk-Sadowski (UŁ)
REDAKCJA
REDAKTOR NACZELNY: Anna Pikulska-Radomska
Część prawnicza
ZASTĘPCA REDAKTORA NACZELNEGO: Agnieszka Liszewska
SEKRETARZ REDAKCJI: Dagmara Skrzywanek-Jaworska
Część ekonomiczna
ZASTĘPCA REDAKTORA NACZELNEGO: Piotr Urbanek
SEKRETARZ REDAKCJI: Waldemar Florczak
RECENZENCI
Jan Bednarczyk, Sławomir Bukowski, Przemysław Dąbrowski,
Waldemar Florczak, Marta Gancarczyk, Anna Górczyńska,
Marek Górski, Piotr Jedynak, Aleksander Kappes, Ziemowit Kukulski,
Ewa Olejniczak-Szałowska, Wiesław Pływaczewski, Adam Wielomski,
Agata Zagórowska
REDAKTOR JĘZYKOWY: Marta Szymor-Rólczak
Wydano z pomocą finansową Ministerstwa Nauki i Szkolnictwa Wyższego,
Wydziału Prawa i Administracji Uniwersytetu Łódzkiego,
Wydziału Ekonomiczno-Socjologicznego Uniwersytetu Łódzkiego
Czasopismo jest indeksowane w bazach CEJSH, Copernicus i znajduje się
na liście ministerialnej czasopism punktowanych.
Artykuły czasopisma w elektronicznej wersji są dostępne
w bazach CEEOL, EBSCOhost i Proquest
Wydanie I, wersja drukowana pierwotna
© Copyright by Łódzkie Towarzystwo Naukowe, Łódź 2014
Projekt okładki: Hanna Stańska
Opracowanie komputerowe: „PERFECT” Marek Szychowski, tel. 42 215-83-46
Druk: 2K Łódź sp. z o.o., ul. Płocka 35/45, www.2k.com.pl, [email protected]
Nakład: 200 egz.
ISSN 0081-6841
SPIS TREŚCI
CONTENTS
PRAWO – THE LAW
Rafał BERNAT
Deregulacja zawodu doradcy podatkowego jako naruszenie interesu podatnika ....... 11
The deregulation of the profession of a tax adviser as violation the interest
of the taxpayer
Szymon BRYNDZIAK
Opodatkowanie jako instrument polityki ochrony środowiska .................................. 25
Taxation as an instrument of environmental policy
Piotr CIEPluChA
Prometeizm i koncepcja Międzymorza w praktyce polityczno-prawnej
oraz dyplomacji II RP ................................................................................................. 39
Prometheism and conception of Intermarium in political and legal practice
and diplomacy of the Second Polish Republic
Dominka DRÓŻDŻ
Zagadnienia strony podmiotowej w Statucie Międzynarodowego Trybunału
Karnego w świetle poglądów przedstawicieli doktryny prawa i praktyki .................. 57
The issues of the subject party in the Statute of the International
Criminal Court in light of the views of the representatives of legal
doctrine and practice
Karolina MuChOWSKA-ZWARA
Specyfczne problemy prawne i praktyczne związane z pełnomocnictwem
udzielanym do reprezentowania konsorcjum w toku postępowania o udzielenie
zamówienia publicznego – art. 23 ust. 2 Prawa zamówień publicznych ................... 69
The specific legal and practical issues related to a power of attorney granted
to represent a consortium in a public procurement award procedure –
article 23(2) of the Public Procurement Law
Spis treści
Aleksandra SuRMA
Dopuszczalność poddania do rozpoznania sądowi polubownemu sporów
dotyczących uchylenia lub stwierdzenia nieważności uchwał organów
spółek kapitałowych .................................................................................................... 79
The admissibility of settlement of the disputes on setting aside
or annulment of the company bodies’ resolutions by the arbitral tribunal
Péter TIlK
The main changes in the system of local governments in hungary after
the commencement of the Fundamental law ............................................................. 95
Główne zmiany w systemie samorządu terytorialnego na Węgrzech
po nowelizacji Ustawy Zasadniczej.
Wojciech ROBACZYŃSKI
Glosa do wyroku Sądu Najwyższego z dnia 23 maja 2013 r. (I CSK 515/12) ......... 115
Recenzje
Konrad Składowski, System rządów w Republice Chorwacji
(Dariusz GÓRECKI) .................................................................................................. 127
Sławomir Godek, III Statut Litewski w dobie porozbiorowej
(Ireneusz JAKuBOWSKI) ........................................................................................ 133
EKONOMIA – THE ECONOMICS
Joanna DZIAŁO
Stawki podatków dochodowych od osób f
prawnych w krajach
unii Europejskiej i wybranych rajach podatkowych a bezpośrednie
inwestycje zagraniczne ............................................................................................. 139
Personal and corporate income tax rates in the European Union
and selected tax havens and foreign direct investment
Anita FAJCZAK-KOWAlSKA, Jan WIĘCEK
Zmienne demografczne w modelach popytu konsumpcyjnego ............................... 157
Demographic variables in models of consumer demand
Tomasz GRABIA
Czy infacja w Polsce jest zjawiskiem czysto pieniężnymm ...................................... 179
Is inflation in Poland a purely money phenomenon?
Spis treści
Magdalena KluDACZ
Zasady wyceny świadczeń zdrowotnych we francuskim systemie
ochrony zdrowia ........................................................................................................ 193
The analysis of valuation principles of medical services in the French
health care system
Paweł KuBIAK
Zasiłki dla bezrobotnych a płace progowe i płace uzyskane .................................... 207
Unemployment benef
Eugeniusz KWIATKOWSKI, leszek KuChARSKI
Dekompozycja zmian bezrobocia w krajach Europy Środkowo-Wschodniej
w latach 2004–2013 .................................................................................................. 223
Decomposition of changes in unemployment in the countries of Central
and Eastern Europe in the years 2004–2013
Katarzyna MROCZEK, Tomasz TOKARSKI
Efekt grawitacyjny i techniczne uzbrojenie pracy a zróżnicowanie wydajności
pracy w krajach uE ................................................................................................... 245
Inf
of gravity effect and capital-labour ratio on the diversity
of labour productivity in EU countries
Marek PIOTROWSKI, Anna ORGANIŚCIAK-KRZYKOWSKA
Rola cudzoziemców na rynku pracy w Polsce .......................................................... 261
The role of foreign workers on the labour market in Poland
Radosław PIWOWARSKI
Strategie wyborcze w świetle wybranych teoretycznych modeli głosowania .......... 275
Election strategies in the light of chosen voting models
Sylwia ROSZKOWSKA
Regionalne zróżnicowanie stóp zwrotu z wykształcenia w Europie ........................ 289
Regional diversifcation of returns to education in Europe
Małgorzata SIEMIONEK, Anna SIEMIONEK
Strategiczna karta wyników jako narzędzie wspomagające nadzór korporacyjny .... 301
Balanced scorecard as a tool to support corporate governance
Spis treści
Janusz ŚWIERKOCKI
Produktywność i internacjonalizacja przedsiębiorstw w województwie łódzkim.
Implikacje dla polityki gospodarczej ........................................................................ 313
Productivity and internationalization of enterprises in the Łodz Province.
Implications for economic policy
Agata SZYMAŃSKA
Efekty polityki f
przegląd literatury ..................................................................................................... 331
Effects of f
Ewa WAlIŃSKA
Doskonalenie sprawozdania fnansowego jako narzędzia efektywnego
nadzoru korporacyjnego ............................................................................................ 351
Improvement of the fnancial statements as a tool for effective
corporate governance
STUDIA PRAWNO-EKONOMICZNE
Summary / Streszczenia
PRAWO – THE LAW
Rafał beRnat
Mgr, doktorant w Katedrze Prawa Finansów Publicznych
Wydział Prawa i Administracji
Uniwersytet Mikołaja Kopernika w Toruniu, Poland
doradca podatkowy
e-mail: [email protected]
THE DEREgULATION Of THE PROfESSION Of A TAx ADvISER
AS vIOLATION THE INTEREST Of THE TAxPAyER
(Summary)
Tax advisers are professional attorneys of the taxpayer which into the brave and lawful way have
to defend the interest of the taxpayer, appearing in tax proceedings. This profession constitutes the
example of the profession of the public confidence which representatives have great experience
and knowledge in the interpretation of the tax law. Along with the this year’s amendment of the
tax counseling laws about the tax consulting a question whether the deregulation of the profession
of a tax adviser doesn’t cause worsening the legal situation of the taxpayer appears (whether isn’t
threatening his business). It is worthwhile in addition making analysis of the notion “interest of the
taxpayer” which in tax regulations is acting as the general clause. The author is thinking as changes
in traineeships, of examination process of candidates for tax advisers will influence the protection
in the future “of interest of the taxpayer”. They state, that moving in of the decontrol act is violating the principle of the certainty of the fiscal law as well as a doubt is arousing in taxpayers as for
competence of tax advisers which got authorized according to new provisions. According to the
author’s facilitating the access to the profession of the public confidence with the detriment of the
interest of the taxpayer is acting to the disadvantage of the professional self-government. As the
demand de lege ferenda a need of repealing decontrol regulations and conducting new discussion
on the parameters of the tax consultancy was recognized in the context of the fuller realization of
the interest of the taxpayer.
Keywords: tax adviser, tax counseling, taxpayer’s interest
Streszczenia – Summary
Szymon Bryndziak
Mgr, Katedra Finansów Publicznych
Wydział Ekonomiczno-Socjologiczny,
Uniwersytet Łódzki, Poland
TAxATION AS AN INSTRUMENT Of ENvIRONMENTAL POLICy
(Summary)
This paper provides an overview of key economic issues in the use of taxation as an instrument of
environmental policy. This article presents the concept of the ecological tax reform as the process
of shifting the tax burden from employment, income and investment, to pollution and waste. This
paper reviews the theoretical problems of ETR like double dividend hypothesis. The purpose of
this article is to show the variety of green taxes in EU Member States and the Polish tax solutions
applied in this regard.
Keywords: environmental tax reform, environmental taxes, double dividend hypothesis
Piotr CiePluCha
Mgr, doktorant w Katedrze Doktryn Polityczno-Prawnych
Wydział Prawa i Administracji, Uniwersytet Łódzki, Poland
e-mail:[email protected]
PROMETHEISM AND CONCEPTION Of INTERMARIUM IN POLITICAL
AND LEgAL PRACTICE AND DIPLOMACy Of THE SECOND POLISH REPUbLIC
(Summary)
The Author demonstrates the influence of prometheism and the political, legal and institutional
conception of Intermarium and the diplomacy of the interwar Poland as a necessary provision of the
security against the aggression of the former invaders. In the first place author presents the definitions of prometheism and Intermarium. He describes the impact of the most important, political
and legal ideas in Poland before World War II. To do so the Author presents a dispute between the
National Democracy, the political group of Marshal Józef Piłsudski and the environment of the
youth conservatives. Representatives of national thought postulated the creation of a unified state
in terms of ethnic. They were sceptical about building the Central and East European block. In turn,
Pilsudski’s environment and youth conservatives proposed the creation of a strong alliance between
states of Central and East Europe. In the same time they supported the independence movements
in the Soviet Union. Author also points out an example of the “Grabski Education Act” and the
activities of the Eastern Institute in Warsaw. In this context, he analyses the impact of prometheism
and the conception of Intermarium on the legal and institutional life of the Second Polish Republic.
In the last part of the article he presents the polish diplomatic efforts in the first years after Poland
regained independence. These diplomatic attempts were aimed to create a coalition of countries in
Central and East Europe. The main purpose of this coalition was to defend the common interests
of the new states against the Russian and German threat.
Keywords: Intermarium, prometheism, Second Polish Republic
dominika dróżdż
Dr, Katedra Nauk Prawych,
Społeczna Akademia Nauk, Poland
THE ISSUES Of THE SUbjECT PARTy IN THE STATUTE
Of THE INTERNATIONAL CRIMINAL COURT IN LIgHT Of THE vIEWS
Of THE REPRESENTATIvES Of LEgAL DOCTRINE AND PRACTICE
(Summary)
In conclusion, the desire to commit an act would not change the ascertainment that the act should
be committed with direct intent will, however, impact the intent and the burden of the act by satisfying additional subjective elements. Only art. 30 of the ICC Statute is an exception presenting the
definition of “mental element”, though it is perceived differently by the doctrine representatives
from different countries. The concept by O. Triffterer has not won worldwide recognition among
the supporters of the theory that there should be applied the provision stipulating otherwise than
art. 30 of the ICC Statute and those who do not recognise the difference between “Tatbestand” and
“mens rea”. It seems that the Triffterer’s concept has not been approved as, allegedly, the principles of criminal responsibility should be distinguished from the crime definitions within the ICC
jurisdiction. Taking into account the ICC experience, a conclusion may be drawn that art. 30 is
applied when there are no other specific provisions relating to mental element in the regulations
of the ICC Statute, the Elements of Crime or customary law.
Keywords: dolus directus, dolus eventualis, special intent, specific intent, Tatbestand
karolina MuChowSka-zwara
Radca prawny; Poland
THE SPECIfIC LEgAL AND PRACTICAL ISSUES RELATED TO A POWER Of ATTORNEy gRANTED
TO REPRESENT A CONSORTIUM IN A PUbLIC PROCUREMENT AWARD PROCEDURE –
ARTICLE 23(2) Of THE PUbLIC PROCUREMENT LAW
(Summary)
This article introduces the specific principles of granting a power of attorney and representing the
consortium members jointly competing for a public procurement – according to the article 23(2)
of the Public Procurement Law (PPL), economic operators jointly competing for the public procurement appoint an attorney-in-fact to represent them in the public procurement award procedure
or to represent them in the procedure and conclude an agreement on public procurement. Under
the art. 14 PPL the relevant provisions of the Civil Code (CC) are applicable in this regard. The
most important of these principles may be summarized as follows: 1) a power of attorney should
be granted in a standard written form (but it has not to be in a separate document or a joint document signed by all consortium members); 2) it should be of at least generic nature and at least an
authorization, granted by all entities in a consortium, for an attorney-in-fact to perform on their
behalf actions in the public procurement award procedure and – possibly – to sign an agreement
on public procurement, must arise from it; 3) several attorneys-in-fact of the same scope of the
received authorization may be appointed; 4) pursuant to art. 26(3) both, a defect in the form of
lack of earlier appointment of an attorney-in-fact, as well as performing this action improperly
may be retrospectively validate; 5) despite the undeniable order arising from art. 23(2) PPL, one
should opt for the possibility that the consortium members may compete for a public procurement
awarding despite failure to provide contracting authority a power of attorney document granted to
one of them or a third party, and even without granting of such power of attorney; 6) it is possible
to change an attorney-in-fact during the procedure; 7) the separate issue is the representation of
consortium members during the procedure to which the provisions of the Civil Procedure Code
(CPC) shall apply; economic operators’ attorney-in-fact appointed pursuant to art. 23(2) PPL may
be an attorney-in-law of the entities forming the consortium only if it meets the requirements set
out in art. 87 CPC and this is separately for each consortium member.
Keywords: consortium, power of attorney, public procurement award procedure
aleksandra SurMa
Mgr, doktorantka w Katedrze Prawa Handlowego
Instytutu Prawa Cywilnego
Wydziału Prawa i Administracji Uniwersytetu Warszawskiego, Poland
THE ADMISSIbILITy Of SETTLEMENT Of THE DISPUTES ON SETTINg ASIDE OR ANNULMENT
Of THE COMPANy bODIES’ RESOLUTIONS by THE ARbITRAL TRIbUNAL
(Summary)
Commercial companies’ disputes is the category of disputes often being a subject to arbitration.
However, their characteristic feature is particular degree of complexity. That is mainly because of
the complicated structure of the entities that could be involved into the arbitration proceedings. As
for the parties to the proceedings, it has to be indicated that shareholders, company itself, and –
which is still a matter of controversy – bodies of the company, members of those bodies and third
parties can take part in the dispute before the arbitral tribunal.
The purpose of this essay is to consider whether bodies of the company (and its members) may
be the party to the arbitration agreement and therefore – the party to the arbitration proceedings,
in case such situation happens to occur.
The principal issue to be analyzed are possible procedural consequences of the subscription
of bodies and its members into arbitration agreement, in particular, if the principal subject of the
dispute is setting aside or annulment of the resolution of the company body .
Keywords: arbitration, dispute, resolution, commercial companies
Péter Tilk
Dr, Department of Constitutional Law
Faculty of Law, University of Pécs, Hungary
Główne zmiany w systemie samorządu terytorialneGo na węGrzech
PO NOWELIZACjI USTAWy ZASADNICZEj.
(Streszczenie)
W dniu 1 stycznia 2012 r. na Węgrzech weszła w życie nowa Ustawa Zasadnicza, która wprowadziła
m.in. istotne zmiany w zakresie samorządu lokalnego. Przedstawiona analiza odnosi się do węgierskiego ustroju samorządu terytorialnego i zawiera ocenę skutków zmian w zakresie kompetencji
organów samorządu terytorialnego, ich struktury organizacyjnej oraz środków nadzoru. Zasady
dotyczące samorządu lokalnego są uregulowane w ustawie organicznej, której zmiana wymaga
większości 2/3 głosów w Zgromadzeniu Krajowym. Jest to ustawa organiczna CLXXXIX z 2011 r.
o samorządzie terytorialnym Węgier.
Słowa kluczowe: węgierska Ustawa Zasadnicza, węgierska ustawa organiczna o samorządzie
terytorialnym, węgierski samorząd terytorialny, ustawa zasadnicza
EKONOMIA – THE ECONOMICS
Joanna działo
Dr hab., prof. nadzw., Katedra Funkcjonowania Gospodarki
Instytut Ekonomii, Wydział Ekonomiczno-Socjologiczny
PERSONAL AND CORPORATE INCOME TAx RATES IN THE EUROPEAN UNION AND SELECTED
TAx HAvENS AND fOREIgN DIRECT INvESTMENT
(Summary)
Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location. Tax competition is used especially by
the relatively under-developed countries, as foreign capital inflow gives them the possibility to
implement modern technology, new management methods or to increase exports. One of the effects
of tax competition is the formation of tax havens, countries or territories using preferential tax
rates in order to gain capital from abroad. Comparative analysis of the income tax rates in the EU
countries and certain tax havens shows that despite the progressive reduction of the rates of these
taxes in the EU, the phenomenon of tax competition is still very strong, and the position of tax
havens as countries with relatively low or very low taxes seems to be unthreatened. Conducted
empirical studies, however, show that tax competition does not significantly affect the volume of
foreign direct investment, and the amount of the nominal rate of corporate income tax is not critical to the decision of potential investors. Favorable investment climate is not determined only by
the properties of the tax system, but it also depends on other factors. Therefore relatively highly
developed countries should increase their efforts to intensify competition for capital through the use
of factors other than low taxes, for example political stability, relatively low labor costs, transparent
and unambiguous legislation supporting the development of business, simple procedures to enable
start a business and promoting the development of entrepreneurship, good cooperation with local
and central authorities, the development of road infrastructure and telecommunications / internet,
highly skilled workforce and quality of land for investment.
Keywords: tax competition, tax havens, personal income tax (PIT), corporate income tax (CIT),
foreign direct investment (FDI)
anita FaJCzak-kowalSka
Dr, Zakład Logistyki,
Wydział Ekonomiczno-Socjologiczny
Jan więCek
Dr hab., prof. nadzw., Zakład Logistyki
e-mail:[email protected]
DEMOgRAPHIC vARIAbLES IN MODELS Of CONSUMER DEMAND
(Summary)
This article presents a general theoretical model of consumer demand formulated by W. Welfe. An
analysis shows the changes occurring in the disposable income, the average number of people, the
average number of households, total expenditure and expenditure on food by households belonging
to different socio-economic groups in the years 1993–2011. The linear models of development
trends and cause and effect models were used in the analysis.
Keywords: household budgets, income, expenses, demographic variables
Tomasz GraBia
Dr, Katedra Mikroekonomii, Wydział Ekonomiczno-Socjologiczny
Instytut Ekonomii, Uniwersytet Łódzki, Poland
IS INfLATION IN POLAND A PURELy MONEy PHENOMENON?
(Summary)
The purpose of this article is to verify a hypothesis according to which inflationary processes in
Poland in the last years have been a monetary phenomenon. The paper shows a comparison of the
rate of inflation and the basic dynamics of monetary aggregates in the Polish economy in the years
1996–2012. Moreover, using additional data on economic growth, a simple economic model based
on the traditional equation of exchange of goods was built and verified. On this basis, the hypothesis
about the monetary nature of Polish inflation during the explored period was negatively verified.
Among reasons for that state of affairs, a decrease in the velocity of money and, occasionally, the
impact of controlled prices and supply factors on inflation were indicated.
Keywords: monetary inflation, demand inflation, controlled price, velocity of money
Magdalena kludaCz
Dr, Zakład Finansów i Rachunkowości,
Politechnika Warszawska
Kolegium Nauk Ekonomicznych i Społecznych w Płocku, Poland
THE ANALySIS Of vALUATION PRINCIPLES Of MEDICAL SERvICES
IN THE fRENCH HEALTH CARE SySTEM
(Summary)
In many countries, including Poland, there is a problem associated with disadvantages of valuation methods of medical services that affect the poor efficiency of health care financing system.
In the literature, it is estimated that one of the best methods of valuation is system based on the
Homogeneous Groups of Patients. In this system all treated patients are classified, based on selected
clinical characteristics into patient groups which consume the resources of the hospital in a similar
manner. Such a system already exists in many European countries. In some of them the basis for
valuation of medical services are the cost data accumulated in hospitals. One of such country is
France. The aim of this article is to analyze the valuation principles of medical services, especially
in the hospitals, that are applied in the French health care system. Particular attention was paid
to the characteristics of the French health care system and the French system of Homogeneous
Groups of Patients GHM, which is the base for the valuation of medical services in hospitals. This
article also describes the process of collecting cost data needed to determine the cost weights and
the pricing rules for calculating the GHM tariffs at the central level.
Keywords: hospital, valuation of medical services, Homogeneous Groups of Patients GHM,
hospital costs
Paweł kuBiak
Dr, Katedra Makroekonomii,
UNEMPLOyMENT bENEfITS, RESERvATION WAgES AND WAgES ObTAINED
(Summary)
Unemployment benefits are benefits paid during the job search. The impact of these benefits on
the labour market is not clear. It is often stated in the literature that one of the basic channels of
impact of unemployment benefits on the labour market is based on the reservation wage. This paper
attempts to answer the question whether the reservation wages in Poland are changing under the
influence of unemployment benefits. The survey was conducted based on individual data from the
Polish Labour Force Survey (BAEL). The results confirm the influence of the benefits system, both
on the reservation wages and on the wages obtained after the job search. Unemployment benefits
in Poland raise the average reservation wages for job seekers, and this effect persists even after the
end of the benefit period. Job seekers who receive unemployment benefits obtain slightly higher
wages than other unemployed.
Keywords: unemployment, employment, unemployment benefits, reservation wage, wage
eugeniusz kwiaTkowSki
Prof. dr hab., Katedra Makroekonomii
leszek kuCharSki
Dr, Katedra Makroekonomii
DECOMPOSITION Of CHANgES IN UNEMPLOyMENT IN THE COUNTRIES
Of CENTRAL AND EASTERN EUROPE IN THE yEARS 2004–2013
(Summary)
The aim of the paper is to determine the impact of demand and supply factors on changes in
unemployment rates in the countries of Central and Eastern Europe in 2004–2013. In other words,
the paper focuses on the decomposition of changes in unemployment rates in the countries studied.
The analyses conducted indicate that the importance of employment rates and professional
activity rates for the formation of the unemployment rates in the countries of Central and Eastern
Europe in the period analysed was correlated with the state of the economy. In the times of prosperity, i.e. in 2004–2008, the strong decline in unemployment rates in all the countries was mainly
due to an increase in employment rates. On the other hand, in the years 2008–2010 (the period of
the global crisis) a strong rise in unemployment rates in all the countries was the result of a sharp
fall in employment rates.
Keywords: unemployment, determinants of unemployment, employment
katarzyna MroCzek
Mgr, Katedra Ekonomii Matematycznej,
Wydział Zarządzania i Komunikacji Społecznej UJ,
Uniwersytet Jagielloński, Poland
Tomasz TokarSki
Prof. dr hab., Ekonomii Matematycznej
Wydział Zarządzania i Komunikacji Społecznej UJ,
Uniwersytet Jagielloński, Poland
INfLUENCE Of gRAvITy EffECT AND CAPITAL-LAbOUR RATIO ON THE DIvERSITy
Of LAbOUR PRODUCTIvITy IN EU COUNTRIES
(Summary)
The aim of the research is to conduct a statistical analysis of the influence of so called gravity effect and capital-labour ratio on regional diversification of labour productivity in 28 EU countries
between 2000 and 2012. The analysis is based on a macroeconomic concept of Cobb-Douglass
production function extended by mentioned before gravity effect. We assume (per analogium to
Newton gravity law) that gravity effect which joins two countries is directly positively related
to economic potential of both countries and reversely related to the squared geographic distance
between them. Hence, countries with strong economic potential and close borders, have stronger
economic influence on each other, than countries with low economic potential with big distance
between them.
The work consists of a description of diversification of gravity effect, capital-labour ratio and
labour productivity in EU countries from 2000 to 2012. Moreover, the a statistical analysis of the
influence of gravity effect and capital-labour ratio on labour.
Keywords: gravity effect, labour productivity, capital-labour ratio, production funkction
Marek PioTrowSki
Mgr, Katedra Polityki Społecznej i Ubezpieczeń
Uniwersytet Warmińsko-Mazurski w Olsztynie, Poland
anna orGaniśCiak-krzykowSka
Dr hab., prof. UWM, Katedra Polityki Społecznej i Ubezpieczeń
THE ROLE Of fOREIgN WORKERS ON THE LAbOUR MARKET IN POLAND
(Summary)
The phenomenon of labour migration and the demand for foreign workers is one of the points of
interest of researchers specialized in contemporary issues of the labour market. Negative demographic trends and changes in the size of labour resources, projected for the future, force us to
reflect on the present and future role of foreigners in the national and regional labour markets.
The aim of this paper is to present some results of research on the role of foreigners on the Polish
labour market and to attempt to answer the question whether they are complementary or substitute
to the Polish labour resources.
Keywords: foreigners, labour demand, complementary, substitute
radosław PiwowarSki
Dr, Katedra Funkcjonowania Gospodarki,
Instytut Ekonomii
ELECTION STRATEgIES IN THE LIgHT Of CHOSEN vOTINg MODELS
(Summary)
Nowadays, the politicians’ behavior is a matter of interest not only for political scientists but also
economists. Conducted analyses are mostly based on formal models. Although the created models
are imperfect, they have an important element of a positive analysis. The purpose of this article is to
present selected voting models and their conclusions for election strategies. This article discusses
three models: median voter model, probabilistic voting model and a model of partisan politics.
The first model is widely known concept and is treated as an introduction to the characteristics of
the next two models. Two further models are now frequently used concepts in political economics,
which tries to explain the behavior of politicians and its influence on the society and economy. If it
is possible to determine the preferences of the median voter, the politicians will behave opportunistically and adapt programs (economic policy) to the voters. There is a complete convergence of
election programs. In opposite situations (preferences of the median voter cannot be determined)
divergence of election programs may appear.
Keywords: median voter model, probabilistic voting, partisan politics, election
Sylwia roSzkowSka
Dr, Katedra Makroekonomii
REgIONAL DIvERSIfICATION Of RETURNS TO EDUCATION IN EUROPE
(Summary)
The main aim of the paper is estimation of the Mincer equation parameters for European countries.
The Mincer equation describes the impact of years of schooling and the work experience to the
wages. The estimates of that equation were obtained using cross-section data for selected European in 2002 and 2010. Obtained results show huge differences returns to education in European
countries. It seems that countries with better labor market outcomes can be characterized by lower
rates to education. The variation of estimated rates stayed unchanged in analyzed period.
Keywords: returns to education, Mincer equation, human capital
Małgorzata SieMionek
Mgr, Katedra Mikroekonomii
anna SieMionek
Dr, Katedra Finansów Przedsiębiorstw
Uniwersytet Gdański, Poland
bALANCED SCORECARD AS A TOOL TO SUPPORT CORPORATE gOvERNANCE
(Summary)
The paper focuses on Balanced Scorecard as a tool to support corporate governance. The authors
explain the nature of corporate governance and BSC and its role in enterprises developmental
strategy. Basic corporate governance mechanism are also presented in this paper as well as benefits
of BSC implementation.
Keywords: Balanced Scorecard, Corporate Governance, enterprise strategy
Janusz świerkoCki
Prof. zw. dr hab., Katedra Wymiany Międzynarodowej
PRODUCTIvITy AND INTERNATIONALIZATION Of ENTERPRISES
IN THE LODZ PROvINCE. IMPLICATIONS fOR ECONOMIC POLICy
(Summary)
Enterprises from the Lodz region which have been internationally active between 2005 and 2011
were generally more productive than those active onlylocally. When it comes to productivity, the
best results were achieved by direct investors, importers (of investment and intermediate goods)
and exporters. Productivity determined internationalization through FDI and imports. In case of
exports there was no such relationship, known as self-selection and confirmed in many other studies. Aspects not included in the study have been deemed as decisive for becoming an exporter.
Involvement with international markets was also the source of synergy, since operators who were
internationally present in a multitude of platforms achieved the highest level of productivity in
the region. They were also usually larger businesses with longer track record, often internationally
owned, which better coped with the crisis in 2009–2011. They were also more rarely influenced
by political affiliations of any kind. However, it would be difficult to clearly point to specific
industries preferred by international players. The region did not have any specific specialization
profile. Regional government should strive for having the biggest possible population of internationally present enterprises. It means it should offer preferences to potential exporters, importers
and investors, regardless of the size of the business and its sector of activity. The purpose is best
served by creating favorable conditions for enterprises and horizontal aid schemes.
Keywords: internationalization, productivity, selection, Lodz Province
agata SzyMańSka
Mgr, Katedra Funkcjonowania Gospodarki
EffECTS Of fISCAL POLICy AT LOW INTEREST RATES – LITERATURE OvERvIEW
(Summary)
The aim of this paper is to present a review of literature concerning the effectiveness of fiscal policy
in terms of nominal interest rates closed to zero. According to the recent studies, when the zero lower
bound is binding, the effectiveness of fiscal expansion (measured by fiscal multipliers) increases.
Moreover, the impact of fiscal policy is stronger the more accommodative monetary policy is.
Keywords: fiscal multipliers, fiscal policy effectiveness, liquidity trap
ewa walińSka
Prof. dr hab., Katedra Rachunkowości
Wydział Zarządzania
IMPROvEMENT Of THE fINANCIAL STATEMENTS AS A TOOL
fOR EffECTIvE CORPORATE gOvERNANCE
(Summary)
The paper is devoted to the problems of the financial statements changes aimed at improving the
efficiency of corporate governance. It presents key modifications – both already introduced and
proposed – with regard to the form and content of financial statements. In addition, the directions
of non-financial (narrative) reports, starting with the Management Commentary and ending with
an integrated reporting are presented.
Keywords: financial statements, business report, integrated reporting, corporate governance,
board of directors

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